Commissioners for Revenue and Customs Act 2005
Act of the Parliament of the United Kingdom
From Wikipedia, the free encyclopedia
The Commissioners for Revenue and Customs Act 2005[a] (c. 11) is an act of the Parliament of the United Kingdom which established HM Revenue and Customs.
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Long titleAn Act to make provision for the appointment of Commissioners to exercise functions presently vested in the Commissioners of Inland Revenue and the Commissioners of Customs and Excise; for the establishment of a Revenue and Customs Prosecutions Office; and for connected purposes.
Territorial extentUnited Kingdom, but an amendment, modification or repeal effected by this act has the same extent as the enactment (or the relevant part of the enactment) to which it relates.[b]
Royal assent7 April 2005
| Act of Parliament | |
| |
| Long title | An Act to make provision for the appointment of Commissioners to exercise functions presently vested in the Commissioners of Inland Revenue and the Commissioners of Customs and Excise; for the establishment of a Revenue and Customs Prosecutions Office; and for connected purposes. |
|---|---|
| Citation | 2005 c. 11 |
| Territorial extent | United Kingdom, but an amendment, modification or repeal effected by this act has the same extent as the enactment (or the relevant part of the enactment) to which it relates.[b] |
| Dates | |
| Royal assent | 7 April 2005 |
| Commencement | 7 April 2005[c] |
| Other legislation | |
| Amends | |
| Repeals/revokes |
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| Amended by | |
Status: Amended | |
| Text of statute as originally enacted | |
| Revised text of statute as amended | |
| Text of the Commissioners for Revenue and Customs Act 2005 as in force today (including any amendments) within the United Kingdom, from legislation.gov.uk. | |
Background
The policy was first announced in the 2004 budget.[1]
Provisions
The act combined the Inland Revenue and HM Customs and Excise into a single government department, HM Revenue and Customs.[2] The act prohibits disclosure of taxpayers' information, but this does not apply if it is "made for the purposes of a function of the Revenue and Customs".[3]
Reception
The original bill was criticised by the Institute of Chartered Accountants of Scotland for lacking an appeal mechanism.[4]
